2018 (3) TMI 541 - HC - VAT and Sales Tax

Condonation of delay of 1530 days in filing the revision - Held that - the revisionist has not given sufficient reasons to condone the delay of 1530 days in filing the revision - application for COD dismissed.

Summary

Issues: Delay in filing revision, sufficiency of reasons for condonation of delay.

In the case before the High Court of Uttarakhand, the primary issue was the delay of 1530 days in filing the revision. The appellant submitted an affidavit explaining the reasons for the delay, stating that the department had initiated necessary steps promptly after receiving the judgment but faced delays due to procedural formalities and translation requirements. The appellant highlighted that obtaining permission from the Law Department took time, leading to the delay in filing the revision. The State Counsel was involved in drafting the revision after receiving necessary permissions, and the translation of documents from Hindi to English further contributed to the delay.

The judges, Hon'ble K.M. Joseph, C.J. and Hon'ble Sharad Kumar Sharma, J., after hearing Mr. Pradeep Joshi, the Standing Counsel for the State of Uttarakhand, found the reasons provided in the affidavit insufficient to condone the significant delay of 1530 days in filing the revision. Consequently, the delay condonation application was dismissed, leading to the dismissal of the revision itself. The court emphasized the importance of providing valid and substantial reasons for seeking condonation of such a substantial delay, which the appellant failed to establish in this case. The judgment serves as a reminder of the critical nature of timely filing in legal proceedings and the necessity of demonstrating adequate cause for any delays encountered.